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THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EECnote, and in particular Article 20(4) thereof,Whereas:
(1)Council Directive (EU) 2025/872note amended Directive 2011/16/EU to provide for the mandatory automatic exchange of information reported by the multinational enterprise groups and the large-scale domestic groups that fall within the scope of Council Directive (EU) 2022/2523note.
(2)In accordance with Directive 2011/16/EU, it is necessary to lay down the practical arrangements to facilitate the communication of the information referred to in Article 8ae(2) of that Directive. In particular, the automatic exchange of information pursuant to Article 8ae(5) of Directive 2011/16/EU should be carried out using a standard computerised format.
(3)Commission Implementing Regulation (EU) 2015/2378note should therefore be amended accordingly.
(4)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Administrative Cooperation for Taxation,
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